3. [Para. 4-a-3] Cash was received during the year in the total amount of $4,028,058 for collections from the following receivables and cash revenues, as indicated:

Current Property Taxes $1,488,206

Delinquent Property Taxes 387,201

Interest and Penalties Receivable on Taxes 34,270

Due from State Government 165,000

Revenues: (total: $1,953,381)

Licenses and Permits 477,960

Fines and Forfeits 211,106

Intergovernmental 639,000

Charges for Services 625,315

Total $4,028,058

Required: Record the receipt of cash and the related credits to receivables and revenues accounts, as applicable, in both the General Fund and governmental activities journals. (Select Received in cash in the drop down [Description] menu in the Detail Journal related to the General Fund revenue entries.)

For purposes of the governmental activities entries at the government-wide level assume the following revenue classifications:

General Fund Governmental Activities

Licenses and Permits Program RevenuesGeneral Government

Charges for Services

Fines and Forfeits Program RevenuesGeneral Government

Charges for Services

Intergovernmental Program RevenuesPublic SafetyOperating

Grants and Contributions

Charges for Services Program RevenuesGeneral Government

Charges for Services, $343,924

Program RevenuesCulture and Recreation

Charges for Services, $281,391

What would my debits and credits look like for the government and general fund journals? Why?